Florida is one of the largest short-term rental markets in the country. If you own an STR in Florida, you need to understand both federal tax obligations and Florida-specific requirements. Tax rules vary by county and municipality — always verify current requirements with local authorities and your CPA.
No State Income Tax
Florida does not impose a state income tax, which means your net rental income is only subject to federal income tax (plus self-employment tax if applicable). However, Florida has other taxes that apply to short-term accommodations.
Florida Sales Tax
Per the Florida Department of Revenue, short-term rentals (stays of six months or less) are subject to the state sales tax of 6%, plus any applicable county discretionary sales surtax. Combined rates typically range from 6% to 7.5% depending on the county. Airbnb reports that it collects and remits this tax in many Florida counties, but coverage varies — verify with your county.
Tourist Development Tax
Most Florida counties impose an additional Tourist Development Tax (TDT) on short-term accommodations, with rates varying from approximately 2% to 6% depending on the county. Some counties have agreements with platforms like Airbnb for automatic collection; others require the host to register, collect, and remit directly. Contact your county's tax collector's office for current rates and requirements.
Licensing Requirements
Florida STR operators may need to obtain various licenses including a local business tax receipt, a DBPR vacation rental license from the Florida Department of Business and Professional Regulation, and registration with the county tax collector. Requirements vary by municipality — some areas have strict regulations while others are more permissive.
Federal Deductions Apply
All standard federal STR deductions may apply to Florida properties. With no state income tax to consider, some tax strategies may produce different results compared to states with income tax. Discuss the specifics with a CPA familiar with Florida STR operations.
DeductFlow helps Florida STR owners keep expense records, tax documentation, and compliance information organized in one place — ready for your CPA at tax time.